When I was in grade three my teacher, Mrs. Harrison noted on my report card that "Walter has a very active imagination." Too bad she wasn't referring to any great literary or artistic talent. Instead she was referring to my never-ending stream of excuses why I couldn't complete in-class assignments.

Although my grades were more than acceptable, I never did like doing homework. My "imaginary" talents reached their zenith in Grade 10 as I simply refused to do biology homework. Each day came with a new excuse. I lost my homework in a snowstorm, my adidas bag was stolen, I had a funeral to go to … there was always some "valid" reason why the work wasn't' done.

Which brings us to Paul Martin and his equally impressive stream of reasons why Canadians shouldn't expect meaningful tax relief anytime soon.

"I would love to cut taxes but our No. 1 priority is deficit elimination. I did not do it in this budget and I would not attempt to do it in the next budget." Paul Martin in the Montreal Gazette, March 13, 1996.

Indeed taxes were not reduced in 1996. In fact, due to bracket creep (the non-indexation of income tax brackets and credit thresholds) taxes went up. In 1999, the total extra federal tax take due to bracket creep is $10.1 billion.

"If the question is, ‘would you like to reduce taxes,' the answer is … yes. But we have very limited room to manoeuvre right now." Paul Martin in the Toronto Star, February 3, 1998.

Hmmm, let's look at the facts. For fiscal year 96/97 tax revenues were forecast at $135 billion, but actual revenues were $140.9 billion. For fiscal year 97/98 tax revenues were forecast at $137.8 billion while the actual tally was $153.2 billion. And for 98/99, tax revenues were forecast at $151 billion and this figure has already been revised to $156.5 billion and the books aren't even closed yet.

Underestimating revenues by $26.8 billion, that's $26,800,000,000 over three years … with all these zeroes most taxpayers would conclude that Mr. Martin has much more than "limited room to manoeuvre."

"Mr. Chairman, no country, no matter how large, can prevent or control the kind of worldwide economic turbulence we are experiencing today. And no economy - no matter how strong - can shield itself fully from its consequences." The Economic Statement, October 14, 1998.

Of course Mr. Martin was referring to the financial crisis known as the "Asian flu" in justifying his cautious, no tax cuts approach to budgeting. Yet, his Economic Statement purports that "exports to Southeast Asia - which includes many of the Asian countries involved in the crisis - account for only about 2.5% of Canada's GDP."

Finally, Mr. Martin showed this week that his creativity in excuse making is reaching its zenith as the millennium budget approaches. The Canadian Chamber of Commerce forwarded a very cogent tax cuts plan of $9 billion - derived entirely from budget surpluses - over the next two years.

One day later, the National Post (July 16, 1999) reported that "Mr. Martin, in meetings with business and other groups, is already warning that it (the surplus - ed.) may have to be allocated for unbudgeted spending, such as the cost of Canada's participation in the war in the Balkans and unresolved aboriginal land claims."

Mrs. Harrison would be impressed with Mr. Martin's excuses as he continues to deny Canadians real tax relief. I can see the headlines now after Budget 2000, "Martin to taxpayers: my dog ate the surplus."